Notification No.: 39/2017 – Central Tax
Date of Notification: 13th October 2017
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 6(1): Authorization of State officers
- Section 54 & 55: Refund provisions
- CGST Rules, 2017: All rules under Section 54 & 55, except Rule 96
- Integrated GST Act / UTGST Act: Not directly applicable
Summary of Notification
Authorization of State/UT GST Officers to Sanction Refunds Under CGST Act:
The Central Government, based on the GST Council’s recommendation, authorizes State and Union Territory GST officers, who are already designated as proper officers under the respective SGST/UTGST Acts for processing refunds under Section 54 or 55, to also function as proper officers under the CGST Act for the same purpose.
Scope of Authorization:
- Applies to sanction of refunds under CGST Act Sections 54 and 55.
- Excludes refund processing under Rule 96 of CGST Rules (i.e., IGST refunds on exports, which remain with central authorities).
- Applies only in cases where the refund applicant is located within the territorial jurisdiction of the designated SGST/UTGST officer.
Implication:
This move facilitates decentralized and efficient refund processing for registered persons by allowing State and UT GST officers to process central tax refund claims, barring those under Rule 96 (exports).
